Mineral oil tax (Austria)

The mineral oil tax (MÖSt for short) is a consumption tax in Austria with which fuels and heating fuels made from mineral oils are taxed. Different tax rates apply depending on the product (e.g. petrol, diesel or liquefied petroleum gas), composition (e.g. sulfur content) and use (fuel or heating fuel). Until 1987, the income was earmarked for the federal road network ; since then they have been flowing into the general federal budget. The term diesel privilege used in the media denotes the tax advantages of diesel fuel compared to motor gasoline.

history

The original Austrian Mineral Oil Tax Act dates from 1949 and replaced the German Mineral Oil Act from 1930, which had been in effect until then. The current law came into force in 1995 in connection with the accession to the European Union and has the long title: "Federal law with which the mineral oil tax is adapted to Community law."

In 2014, revenue amounted to 4.14 billion euros, which was 5.27% of the state's income from taxes (total 78.5 billion euros).

In July 2007 the tax was raised by 3 cents for petrol and 5 cents for diesel.

The taxation was from July 2007 to December 2010:

Petrol : 0.442 euros / liter
Diesel : 0.347 euros / liter
LPG (autogas): 0.261 euros / kilogram (approx. 0.141 euros / liter) (when used as fuel) Regular services are exempt from the tax up to a distance of 25 km.

On January 1, 2011, the mineral oil tax rates for petrol were increased by 4 cents and for diesel by 5 cents. In return, the commuter allowance was increased by 10% to ease the burden .

Tax rates (as of January 1, 2016, extract)

Petrol with a content of biogenic substances of at least 4.6% and a sulfur content of at most 10 mg / kg: 0.482 euros per liter.
Diesel (gas oil) with a content of biogenic substances of at least 6.6% and a sulfur content of at most 10 mg / kg EUR 0.397 per liter.
Heating oil (gas oil) with a sulfur content of no more than 10 mg / kg 0.098 euros per liter.
Gaseous hydrocarbons used as fuel, excluding natural gas, € 0.261 per kg.
Liquefied gases, if used as fuel, € 0.261 per kg, otherwise € 0.043 per kg.

Exceptions

Complete exemptions

Aviation: Commercial aviation is exempt from the MÖSt. The exemption also applies to non-international flights.

Shipping: Commercial shipping on the Danube, Lake Constance and Lake Neusiedl are exempt from MÖSt.

Buses with liquid gas drive in local regular traffic: Wiener Linien was particularly affected by this preferential treatment. The bus fleet of the Wiener Linien, consisting of more than 500 vehicles, was operated entirely with liquid gas for decades. This privilege should be temporarily suspended until 2016.

Wiener Linien no longer has any liquid gas buses in its fleet because the corresponding engines are no longer manufactured and because EURO6 buses have better emission values than the liquid gas engines that were in operation on Wiener Linien.

“Biodiesel”: heating and fuel that have been produced entirely or almost entirely from biogenic materials.
Manufacturer of fuels for their own consumption (currently only OMV in Austria)

Partial refund

The tax difference between diesel and heating oil is refunded for the following applications:

Rail vehicles. This privilege is to be temporarily suspended until 2016.

Systems for generating heat and electrical energy

Agricultural diesel : Since 2005, agricultural and forestry operations have also been reimbursed for the mineral oil tax incurred during management, apart from the tax rate for heating oil. A generalization is also possible. This privilege is to be temporarily suspended until 2016.

Cancellation of benefits

According to the austerity package decided in 2012, the benefits for agricultural diesel, rail vehicles and liquefied gas in local regular traffic are to be canceled. This is expected to generate € 80 million more annually.

criticism

The different taxation creates a significant benefit for liquefied petroleum gas, and also natural gas, and a small benefit for diesel.

fuel	€ cents / kWh
petrol	5.6
diesel	4.1
natural gas	2.6
Liquid gas	2

The calorific value including additives was used according to the information provided by the Federal Environment Agency.

For years the blue light organizations have also been demanding an exemption from the MÖSt, but so far without success.
The Eco-Social Forum criticizes the exemption of aviation from the mineral oil tax together with the exemption of flight tickets from sales tax as climate-damaging subsidies.

Labeling of heating oil

In order to be able to distinguish the lower taxed heating oil “extra light”, which is chemically identical to diesel fuel, a colorant is added to the heating oil. The colorant settles on the tank housing and lines and can be detected years later when checked.

International comparison

The level of mineral oil tax rates for petrol and diesel in Austria is below the comparable rates in neighboring countries, such as the energy tax in Germany. This is explained by the significantly higher motor-related insurance tax, which enables higher tax revenues per vehicle than in Germany. The resulting price advantage of Austrian gas stations over other gas stations is the reason for fuel tourism . In 2010, this corresponded to a volume of 25% of total petrol station sales.